Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

Accrued Expenses and Other Payables - Schedule of Accrued Expenses and Other Payables (Details)

v3.23.1
Accrued Expenses and Other Payables - Schedule of Accrued Expenses and Other Payables (Details)
Dec. 31, 2022
CNY (¥)
Dec. 31, 2022
USD ($)
Dec. 31, 2021
CNY (¥)
Payables and Accruals [Abstract]      
Refund liability [1] ¥ 19,976,189   ¥ 16,126,030
Accrued payroll and welfare 20,228,470   19,664,360
Accrued test monitoring fees 2,432,153   2,432,153
Accrued professional services expenses 3,791,413   2,658,861
Income taxes payable 14,834   22,781
Other current liabilities 9,461,451   7,269,910
Total accrued expenses and other payables ¥ 55,904,510 $ 8,105,392 ¥ 48,174,095
[1] Refund liability represents the estimated amount of refund if a student decides to withdraw from the Group’s programs or services or a full or partial return of the service fees are repaid to students based on the final outcome of the performance targets and is estimated based on historical experience and performance.